Gould v. Gould

A decree of the Supreme Court for New York County entered in 1909 forever separated the parties to this proceeding, then and now citizens of the United States, from bed and board; and further ordered that plaintiff in error pay to Katherine C. Gould during her life the sum of three thousand dollars ($3,000.00) every month for her support and maintenance. The ■ question presented is whether such monthly payments during the years 1913 and 1914 constituted parts' of- Mrs.- Gould’s income within the intendment of the Act of Congress approved October 3, 1913, 38 Stat. 114, 166, and were subject as…